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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Yudi Partama Putra
Universitas Muhammadiyah Bengkulu
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH FAKTOR MAKRO EKONOMI TERHADAP INDEKS HARGA SAHAM GABUNGAN (STUDI KASUS DI BURSA EFEK INDONESIA PERIODE JANUARI 2020 HINGGA DESEMBER 2023) Asmarita, Sri; Mirra Sriwahyuni; Yudi Partama Putra
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.6865

Abstract

The aim of this research is to determine how macroeconomic factors affect the composite stock price index (case study on the Indonesia Stock Exchange for the period Januari 2020 to Desember 20203). The background of this research focuses on the composite stock price index on the Indonesia Stock Exchange. The data analysis technique used is multiple linear regression with SPSS 22. The results of the study show that based on the t-test result for the inflation variable, the significance is 0.739, which means greater than 0.05. Thus, it can be concluded that the inflation variable does not affect the IHSG. For the t-test result of the interest rate variable, the significance value is 0.340, which means it is greater than 0.05. It can be concluded that the interest rate variable does not significantly affect on the IHSG. For the t-test results of the exchange rate variable, the significance is 0.000, it can be concluded that the exchange rate variable significantly affects the IHSG. Keywords: Composite Stock Price Index, Inflation, Interest Rate, Exchange Rate
The Influence Of Green Innovation And Environmental Disclosure On Company Value With Good Corporate Governance As Moderating Variable (Case Study On LQ-45 Companies Listed On The IDX In 2019-2023) Putra, Yudi Partama; Andaresta, Alfina Melati; Herfianti, Meiffa
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 4 (2025): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i4.8954

Abstract

This study aims to determine the influence of Green Innovation and Environmental Disclosure on Company Value with Good Corporate Governance as Moderating Variable. The population in this study were LQ 45 companies listed on the Indonesia Stock Exchange for the period 2019-2023 totaling 45 companies. The number of samples in this study were 23 companies determined through purposive sampling. The method used is a quantitative method processed with the SPSS 26 application. The techniques and data analysis used are descriptive statistics, classical assumption tests and moderation regression analysis. The results of this study indicate that the Green Innovation variable has an effect on Company Value, and Environmental Disclosure has no effect on Company Value. Simultaneously, Green Innovation and Environmental Disclosure moderated by Good Corporate Governance have a significant effect on Firm Value.
PENGARUH FINANCIAL DISTRESS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI: (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Sri Wulan Pertiwi; Nensi Yuniarti. Zs; Furqonti Ranidiah; Yudi Partama Putra; Chairul Suhendra
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1655

Abstract

This study aims to determine the effect of financial distress, leverage, and company size on accounting conservatism in manufacturing companies in the food and beverage industry sector which are listed on the Indonesia Stock Exchange in 2019-2021. This study uses secondary data in the form of industrial (company) financial reports for the food and beverage sector for 2019-2021. The study used the purposive sampling method, with the number of companies 25 x 3 years of research and a total sample of 75. The statistical method used was SPSS multiple linear regression with hypothesis testing, partial t statistical test, simultaneous f test and test of the coefficient of determination. The results of this study indicate that: based on the results of the t test for the variable financial distress (X1_FD) it has a significance of 0.155, which means that it is greater than 0.05, then H1 is rejected. Thus it can be concluded that the financial distress variable has no significant effect on accounting conservatism. The leverage variable (X2_LEV) has a significance of 0.000, which means it is smaller than 0.05, then H2 is accepted. Thus it can be concluded that the leverage variable (X2_LEV) has a significant effect on accounting conservatism. And the results of testing hypothesis 3 show that firm size (X3_UP) has no effect on accounting conservatism. This can be seen from the significance value of 0.491. The significance level is above 0.05, so it can be concluded that company size has no effect on accounting conservatism.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, INVESTMENT OPPORTUNITY SET, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI Yudi Partama Putra; Mela, Mela Tri Ramadannia; Yusmaniarti, Yusmaniarti; Ummul Khair
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability on accounting conservatism in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. This study uses a quantitative approach with secondary data in the form of annual financial reports. The study population includes all consumer goods manufacturing companies listed on the IDX, with purposive sampling method used to select the sample, resulting in 28 companies, or 140 observations. Data analysis was performed using multiple linear regression with the aid of SPSS. The results indicate that managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability simultaneously have a significant effect on accounting conservatism. However, partially, managerial ownership, institutional ownership, investment opportunity set, and capital intensity do not significantly influence accounting conservatism, while profitability has a positive and significant effect. These findings indicate that corporate profit levels are the primary factor driving the application of accounting conservatism principles, while ownership mechanisms and investment characteristics have not been able to optimally influence conservatism policies in financial reporting. Keywords: Accounting Conservatism, Managerial Ownership, Institutional Ownership, Investment Opportunity Set, Profitability
Co-Authors Ahmad Junaidi Ahmad Pati Hulmubin Andaresta, Alfina Melati Asmarita, Sri Asri Riastuti Budi Astuti Chairul Suhendra Chairul Suhendra Destika Wulandari Diah Khairiyah Eduar Widyantoro Eti Arini Ety Arini Herfianti, Meiffa Herfianti, Meiffa Intan Purnama Sari Kamelia Kuswanti Khairul Bahrun Kusuma Putri, Novita Mahdijaya, Mahdijaya - Mayangsari, Sendi Mela, Mela Tri Ramadannia Melki Mirra Sriwahyuni Mirra Sriwahyuni Nadia Anisah fauziah Nadia Astianata Nensi Yuniarti Nensi Yuniarti. Zs Nensi Yuniarti. Zs Pertiwi, Sri Wulan Popi Putri Prananda Ranidiah, Furqonti Rati Lestiani Reka Sintia Retno Triono Ronaldo, Ronaldo Sakinah, Zevira Saputra, Jawai Setiorini, Hesti Sri Wulan Pertiwi Sumarlan, Ahmad Tekad Adi Subroto Triono, Retno Ummul Khair Vina Gracenia Wahyuni, Mirra Sri Yanesti Oktania Yuniarti Zs, Nensi